Pengaruh struktur corporate governance terhadap intellectual capital disclosure pada perusahaan keuangan periode 2014-2016

DETAIL KOLEKSI

Pengaruh struktur corporate governance terhadap intellectual capital disclosure pada perusahaan keuangan periode 2014-2016

Oleh : Chyntia Kresna Dewi

Info Katalog

Nomor Panggil : 2018_TA_AK_023141296

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Idrianita Anis

Subyek : Good corporate governance;Independent commissioner;Intellectual capital disclosure

Kata Kunci : corporate governance, intellectual capital disclosure, independent commissioner, board of commission

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2018_TA_AK_023141296_Halaman-judul.pdf	19
2.	2018_TA_AK_023141296_Bab-1.pdf	15
3.	2018_TA_AK_023141296_Bab-2.pdf
4.	2018_TA_AK_023141296_Bab-3.pdf
5.	2018_TA_AK_023141296_Bab-4.pdf
6.	2018_TA_AK_023141296_Bab-5.pdf
7.	2018_TA_AK_023141296_Daftar-pustaka.pdf	4
8.	2018_TA_AK_023141296_Lampiran.pdf

Abstrak
Abstract

T ujuan dari penelitia ini untuk menginvestigasi hubungan antara variabel-varial struktur corporate governance dan intellectual capital disclosure. Masalah penelitiannya adalah bagaimana pengaruh proporsi komisaris independen, frekuensi rapat dewan komisaris, presentase kepemilikan saham terbesar, ukuran dewan direksi, jumlah rapat komite audit terhadap intellectual capital disclosure.Penelitian ini menggunakan 41 perusahaan yang terdaftar di BEI periode 2014-2016, sehingga jumlah sampelnya 123 perusahaan. Penentuan sampel dilakukan dengan metode purposive sampling. Kriteria purposive sampling yang digunakan pada penelitian ini adalah perusahaan yang mempublikasikan laporan tahunan secara lengkap, yang memuat data tentang, pengaruh proporsi komisaris independen, frekuensi rapat dewan komisaris, presentase kepemilikan saham terbesar, ukuran dewan direksi, jumlah rapat komite audit. Data dikumpulkan dengan metode dokumentasi dimana peneliti mengumpulkan data dan variabel yang berkaitan dengan penelitian. Selanjutnya, data penelitian dianalisis dengan menggunakan analisis regresi berganda.Hasil dari analisis yang didasarkan pada pengukuran intellectual capital disclosure (ICDI), mengindikasikan bahwa terdapat pengaruh signifikan antara semua faktor corporate governance kecuali rapat dewan komisaris, presentase kepemilikan saham terbesar, dan jumlah rapat komite audit terhadap intellectual capital disclosure (ICDI). Komisaris independen berpengaruh positif secara signifikan secara signifikan terhadap intellectual capital disclosure sehingga H1 diterima. Rapat dewan komisaris tidak berpengaruh secara signifikan terhadap intellectual capital disclosure sehingga H2 ditolak. Presentase kepemilikan saham terbesar tidak berpengaruh secara signifikan terhadap intellectual capital disclosure sehingga H3 ditolak. Ukuran dewan direksi berpengaruh positif secara signifikan secara signifikan terhadap intellectual capital disclosure sehingga H4 diterima. Rapat komite audit tidak berpengaruh secara signifikan terhadap intellectual capital disclosure sehingga H5 ditolak.

T he purpose of this research is to investigate the relationship between the variables of corporate governance structure and intellectual capital disclosure. The research problem is how the influence of the proportion of independent commissioners, frequency of board of commissionerâ€™s meetings, the percentage of the largest sharesâ€™s ownerships, size of the board of directors, number of audit committee meetings on intellectual capital disclosure.This study uses 41 companies listed on the BEI period 2014-2016, so the number of samples is 123 companies. Sample determination was done by purposive sampling method. The purposive sampling criteria used in this study are companies that publish a complete annual report, containing data on, the influence of the proportion of independent commissioners, frequency of board of commissionerâ€™s meetings, the percentage of the largest sharesâ€™s ownerships, size of the board of directors, number of audit committee meetings. The data were collected by documentation method in which the researcher collected data and variables related to the research. Furthermore, the research data were analyzed by using multiple regression analysis.Results of the analysis based on the measurement of intellectual capital disclosure (ICDI) indicate that there is a significant influence between all corporate governance factors except the board of commissioners' meeting, the largest share ownership percentage, and the number of audit committee meetings on intellectual capital disclosure (ICDI). Independent commissioners have a significant positive effect on intellectual capital disclosure so H1 is accepted. Board of Commissioners' meeting has no significant effect on intellectual capital disclosure so H2 is rejected. The largest share ownership percentage did not significantly affect the intellectual capital disclosure so H3 was rejected. The size of the board of directors has a significant positive effect significantly on intellectual capital disclosure so H4 is accepted. The audit committee meeting did not significantly affect the intellectual capital disclosure so H5 was rejected.